2024 (1) TMI 217

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..... s being made against the company in which the respondent/assessee was a director and a sole shareholder - The record shows that comapany Everbez was being proceeded under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 HELD THAT:- Appellant states that the best way forward would be to close the instant appeal, with liberty to the appellant/revenue to app .....

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..... 1. This is an application seeking condonation of delay in re-filing the appeal, on behalf of the appellant/revenue. 2. According to the appellant/revenue, there is a delay of 40 days refiling the appeal. 3. Having regard to the period involved, we are inclined to condone the delay. 4. The application is, accordingly, disposed of. ITA 754/2023 5. This appeal concerns Assessme .....

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..... ) has been sustained by the Tribunal via the impugned order. 9. Mr Ruchir Bhatia, learned senior standing counsel states that the best way forward would be to close the instant appeal, with liberty to the appellant/revenue to approach the Court, in case the appellant/revenue were to fail in the proceedings taken out against the respondent/assessee, concerning Everbez under the 2015 Act. 10. .....

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